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Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak Yogantara, Komang Krishna; Asana, Gde Herry Sugiarto; Clarissa, Sarita Vania
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.41405

Â Tax has an important role in the economy as the largest source of government funding in carrying out the task of realizing the prosperity of the people. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute large tax payments to state tax revenues. However, the compliance of personal taxpayer of MSMEs still low, especially the compliance of personal taxpayers who are registered in Pratama Tax Office Gianyar has not reached the target of 70 percent. This study aims to determine the influence of the tax rate, tax socialization, tax sanction, and tax investigation toward the obedience of personal taxpayer of Micro, Small, and Medium Enterprises (MSMEs) at the Pratama Tax Office (KPP) Gianyar. Total of 100 MSMEs personal taxpayers that registered at Pratama Tax Office (KPP) Gianyar were selected to be respondents using the Slovin Formula. The research method that used was accidental sampling with media questionnaires andÂ the technical of analysis data of this study is using multiple linear regression. The conclusion of this study indicate that the tax rate, tax socialization, tax sanction, and tax investigation have positive and significant influence on the obedience of personal taxpayer of MSMEs at Pratama Tax Office (KPP) Gianyar.Keywords: Tax rate, tax socialization, tax sanction, tax investigation

Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Perilaku Keuangan Dengan Self-Efficacy Sebagai Variabel Mediasi Wasita, Putu Aristya Adi; Artaningrum, Rai Gina; Clarissa, Sarita Vania
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.43398

Financial literacy and financial attitudes during this pandemic are very useful in managing all financial income and expenses. This is reflected in the behavior of the person. The independent variables of this research are financial literacy and financial attitude. Financial behavior as the dependent variable and self-efficacy as a mediating variable. This study used 67 samples. The data that has been obtained will be analyzed using the partial least square method. The results of the study stated that each variable of financial literacy, financial attitude, and self-efficacy had a significant positive effect. Financial literacy and financial attitudes have a significant positive effect on self-efficacy. The self-efficacy variable as a parameter of financial literacy on financial behavior states that it partially mediates while the relationship between financial attitudes and behavior is fully mediated by self-efficacyÂ

Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Perilaku Keuangan Dengan Self-Efficacy Sebagai Variabel Mediasi Putu Aristya Adi Wasita; Rai Gina Artaningrum; Sarita Vania Clarissa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.43398

Financial literacy and financial attitudes during this pandemic are very useful in managing all financial income and expenses. This is reflected in the behavior of the person. The independent variables of this research are financial literacy and financial attitude. Financial behavior as the dependent variable and self-efficacy as a mediating variable. This study used 67 samples. The data that has been obtained will be analyzed using the partial least square method. The results of the study stated that each variable of financial literacy, financial attitude, and self-efficacy had a significant positive effect. Financial literacy and financial attitudes have a significant positive effect on self-efficacy. The self-efficacy variable as a parameter of financial literacy on financial behavior states that it partially mediates while the relationship between financial attitudes and behavior is fully mediated by self-efficacy

Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak Komang Krishna Yogantara; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.41405

Tax has an important role in the economy as the largest source of government funding in carrying out the task of realizing the prosperity of the people. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute large tax payments to state tax revenues. However, the compliance of personal taxpayer of MSMEs still low, especially the compliance of personal taxpayers who are registered in Pratama Tax Office Gianyar has not reached the target of 70 percent. This study aims to determine the influence of the tax rate, tax socialization, tax sanction, and tax investigation toward the obedience of personal taxpayer of Micro, Small, and Medium Enterprises (MSMEs) at the Pratama Tax Office (KPP) Gianyar. Total of 100 MSMEs personal taxpayers that registered at Pratama Tax Office (KPP) Gianyar were selected to be respondents using the Slovin Formula. The research method that used was accidental sampling with media questionnaires and the technical of analysis data of this study is using multiple linear regression. The conclusion of this study indicate that the tax rate, tax socialization, tax sanction, and tax investigation have positive and significant influence on the obedience of personal taxpayer of MSMEs at Pratama Tax Office (KPP) Gianyar.Keywords: Tax rate, tax socialization, tax sanction, tax investigation

PENGARUH KUALITAS AUDIT, KOMITE AUDIT, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia I Gede Tarsan Subali; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to examine the effect of audit quality, audit committee, leverage, and firm size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data. Data is collected from the Indonesia Stock Exchange and the annual financial reports from 2017-2019. The data collection method used was purposive sampling method with a total sample of 60 companies. Data analysis techniques used are multiple linear regression. Based on the results of the study, it is concluded that audit quality has a negative and significant effect on earnings management, the audit committee has a negative and significant effect on earnings management, leverage has a positive and significant effect on earnings management, firm size has a positive and significant effect on earnings management

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP RETURN ON EQUITY PADA SEKTOR INDUSTRI BARANG KONSUMSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Ni Luh Gede Kandel Semitha Dewi; I Gusti Agung Krisna Lestari; Sarita Vania Clarissa
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Financial performance is important for every company in business competition to maintain its company. Performance measurement is needed to improve operational activities in order to be able to compete with other companies. This study aims to examine the effect of the variables Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Company Size (SIZE) on the Return On Equity (ROE) of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The manufacturing companies used in this study were 26 companies. The sample in this study amounted to 78 samples. Data were analyzed using descriptive analysis and multiple linear analysis. The results of the study revealed that the CSR and DER variables had a positive effect on financial performance, while the SIZE variable had no effect on financial performance.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, MOTIVASI KERJA, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL PADA OPD DI KABUPATEN BADUNG I Gusti Ayu Ratih Utariani; I Gusti Agung Krisna Lestari; Sarita Vania Clarissa
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.69

This study aims to determine the effect of budgeting participation, organizational commitment, work motivation and leadership style on managerial performance. The population in this study were OPD employees in Badung Regency, with a sample of 81 people. The research method used in this study is quantitative research and for data analysis using multiple linear regression analysis. (2)organizational commitment has a significant positive effect on managerial performance, where the regression coefficient is 0.215 and sig 0.005. (3) work motivation has a significant positive effect on managerial performance, where the regression coefficient is 0.200 and sig is 0.001. (4) leadership style has a significant positive effect on managerial performance, where the regression coefficient is 0.449 and sig 0.014 (5) budgetary participation, organizational commitment, work motivation and leadership style have a positive and significant effect on managerial performance. The magnitude of the influence of independent variables on managerial performance is 65.8%. Suggestions that can be given by researchers are that OPD in Badung Regency in improving managerial performance should always pay attention to budgeting, organizational commitment, work motivation and leadership style

Pengaruh Market Value dan Market Capitalization terhadap Return Saham Jakarta Islamic Indeks (JII) Fransisca Putri Isabela; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5068

The main consideration in investing to get a profitable stock return. The rate of return on stocks is influenced by several factors, such as market value and market capitalization. The purpose of this study is to determine the effect of low market value, high market value, small market capitalization, and large market capitalization on stock returns in the Jakarta Islamic Index 2020-2022. This study uses associatives that show the relationship of the independent variable with the dependent variable. The sample of this study is companies listed in the Jakarta Islamic Index 2020-2022. The sampling used in this study used the Purposive Sampling method with certain criteria. Companies that can be used as samples are 20 companies that have met the sampling criteria so that 60 data samples are obtained. This research data uses secondary data sourced from the 2020-2022 financial statements. This study used multiple linear regression analysis. The results of this study show that low market value (PBV) variables and small market capitalization do not have a significant effect on stock returns, while high market value (PBV) and large market capitalization have a positive and significant effect on stock returns.

Pengaruh Kompetensi Aparatur, Partisipasi Masyarakat, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Gerokgak Ariasih, Dwik; Asana , Gde Herry Sugiarto; Clarissa , Sarita Vania
Jurnal Akuntansi Profesi Vol. 15 No. 01 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i01.76367

Tujuan Pengelolaan Dana Desa meliputi pelaksanaan peraturan perundang-undangan yang efisien, transparan, bertanggung jawab, partisipatif, tertib, dan disiplin fiskal. Pertanyaan yang ingin dijawab oleh penelitian ini adalah apakah akuntabilitas pengelolaan anggaran desa dipengaruhi oleh kompetensi aparatur, keterlibatan masyarakat, dan pemanfaatan teknologi informasi. Populasi penelitian adalah warga Perangkat Desa Kecamatan Gerokgak yang berjumlah 56 orang. Populasi digunakan sebagai sampel dalam penelitian ini. Dengan jumlah responden sebanyak 56 orang yang terdiri dari 1 kepala desa, 1 sekretaris desa, 1 bendahara desa (kepala keuangan), dan 1 BPD desa, penelitian ini mampu menarik kesimpulan yang bermakna. Metode analisis data yang digunakan adalah: analisis deskriptif, uji kualitas data, regresi linier berganda, uji t, determinasi, dan uji asumsi klasik. Temuannya menunjukkan bahwa tanggung jawab penanganan uang desa yang lebih tinggi akan terjadi apabila penanggung jawab dana tersebut mempunyai kompetensi. Akuntabilitas pengelolaan uang desa dapat ditingkatkan dengan keterlibatan masyarakat yang kuat dalam memantau berfungsinya pemerintahan desa. Akuntabilitas yang lebih baik adalah manfaat lain dari penggunaan TI dalam operasional pemerintahan desa. Keywords: akuntabilitas; dana desa

Pemberdayaan Masyarakat Desa Dalam Mengembangkan Pariwisata dan Ekonomi Kreatif di Desa Wisata Cemagi Kabupaten Badung Ni Nyoman Arini; Mekarini, Ni Wayan; Wartana, I Made Hedy; Clarissa, Sarita Vania; Sunata, I Made
Sevanam: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2024): Maret
Publisher : Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/sevanam.v3i1.3081

Community Service Activities (PkM) through KKN activities in Cemagi Village in 2023 are further KKN activities, based on Memorandum of Understanding (MoU) between Triatma Mulya University and Cemagi Village for 3 years, so that this Thematic KKN activity can be carried out sustainably in Cemagi Village. KKN activities of the Faculty of Business and Tourism, Triatma Mulya University were held for 5 (five) weeks in Cemagi Tourism Village which took place from January 16 to February 17, 2023. This service article analyzes the empowerment of village communities in developing tourism and the creative economy in Cemagi Tourism Village, Badung Regency. This research began with the 2023 Thematic Real Work Lecture (KKN) activities held in Cemagi Village. The implementation of KKN activities is carried out through several stages, namely the planning, implementation, monitoring and evaluation stages. The Thematic KKN Team of the Faculty of Business and Tourism, Triatma Mulya University provided socialization related to tourism awareness and financial literacy education. The details of the KKN work program that have been implemented in Cemagi Village are clean-up actions at Mengening Beach, cooking classes, promotional videos, financial literacy education, making and installing welcome billboards in Cemagi Village, teaching English and basic mathematics to kindergarten children, socializing waste sorting, and quiz competitions. A pre-planned work program can be completed in a timely manner.

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